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Profession Tax Registration:

Registration and enrolment

Every assessee (not being an officer of the State or Central Government) liable to pay tax under section 5 shall obtain a certificate of registration from the assessing authority in the prescribed manner.

Every assessee (other than a person earning salary or wages , in respect of whom the tax is payable by his employer), liable to pay the tax under this Act, shall obtain a certificate of enrolment from the assessing authority in the prescribed manner.

Every assessee required to obtain a certificate of registration or enrolment under Act

  • within thirty days from the date of commencement of this Act; or
  • if he was not engaged in any profession, trade, calling or employment on the date of such commencement, within thirty days of the receipt of the application (which period in the first year from the commencement of this Act shall be extended to ninety days) if the application is in order, grant him such certificate of registration or enrolment.

The assessing authority, shall mention in every certificate of enrolment the amount of tax payable by the holder according to the First Schedule and the date by which it shall be paid, and such certificate shall serve as a notice of demand.

Where an assessee liable to registration or enrolment has willfully failed to apply for such certificate within the time, specified in Act, the assessing authority may, after giving him a reasonable opportunity of being heard, impose a penalty which shall not be less than rupees ten but which shall not exceed rupees twenty for each day of delay in case of any employer and not exceeding rupees five for each day of delay in case of others.

Where an assessee liable to registration or enrolment has deliberately given false information in any application submitted under this Act, the assessing authority may, after giving him a reasonable opportunity of being heard, impose a penalty which shall not be less than rupees one hundred but which shall not exceed rupees one thousand.

Returns

Every assessee registered under this Act, shall submit to the assessing authority a return in such form V, for such period or periods and by such dates as may be prescribed showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof.

RMC provides services in getting the Profession Tax Registration to you.

 
 
 
     
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